What is tax audits?
In our country more and more people begin to pay taxes exactly as it is provided by the law. There is favorable it to do as, in other cases you do not receive some privileges (for example if you have certain contributions to the budget, a certain sum of contributions to a pension fund and so forth, you receive subsidizing of percent on the bank credits).
The tax inspections became more liberal to citizens (even work, according to the new order, without lunch breaks), but all this only generally. In particular, as well as in other cases, we faces, on the one hand, absence at itself knowledge, and another the tax specialist`s lawlessness. In order to avoid a combination of two of these evils it is necessary to know at least in general about forms and methods of work of tax authorities. So, to business.
Tax authorities carry out cameral and exit tax audits. Cameral check assumes verification of documents in the most tax authority. An exit inspection is carried out in the location of the organization or the individual entrepreneur.
Cameral check is carried out by officials of tax authority. Special permission of the head of tax authority is not required.
Cameral tax audit includes check of the following facts:
- whether everything necessary documents are submitted by the taxpayer;
- whether correctly they are issued;
- whether in time they are provided;
- whether is correctly calculated the tax sum;
- whether is correctly calculated a tax rate;
- whether is correctly used a rate of a tax and whether the taxpayer has the right for privileges on payment of a tax;
- whether is correctly defined taxable base (from what the tax is estimated).
Exit tax audit. verification of all accounting documents, contracts, all internal documents of the organization (orders, orders etc.) enters Here . Besides, when carrying out exit check inspection of various objects and rooms can be performed, inventory of property of the taxpayer is checked.
It is necessary to pay attention to such fact: the tax authority has no right to carry out within one calendar year two and more exit tax audits on the same taxes for the same period of their payment.
Exit tax audit is carried out on the basis of the decision of the head of tax authority or its deputy.
the Decision on carrying out check is handed to the head or the chief accountant of the organization.
If news of purpose of exit check and delivery of the decision on its carrying out rather often are surprise, then tax specialists cannot start at once verification of documents. Before it the inspector has to hand to the representative of the enterprise the requirement to submit necessary documents.
The taxpayer has the right at seizure of documents to do remarks which have to according to its requirement be entered in the act. The withdrawn documents have to be numbered, strung together and under seal or the signature of the taxpayer.
I want to add several words about an order of inclusion in the organizations of inspectors. Each taxpayer independently decides how to behave with inspectors when carrying out exit tax audit. You quite can demand in return observance of an order of visit of inspectors, in the form of a log entry of carrying out checks, they, in turn, are obliged to undersign in is mute at arrival in the organization and withdrawal from it. Such order to us came from the foreign companies where every minute of each employee of the company is appreciated. It gives the chance to report to heads for the spent time for tax inspectors and to order the working day properly as nobody cancels the current work. These orders are applied very seldom as our relation to tax authorities remains quite trembling, and - to taxpayers all of them still concern us haughtily.